Potential Effects of Selected Taxation Provisions on the Environment
Productivity Commission Working Paper No. 1738
52 Pages Posted: 4 Aug 2003
Date Written: October 17, 2002
Abstract
To help explain some of the issues and examine the potential environmental impacts (positive and/or negative) of selected tax arrangements, the Productivity Commission sought advice from Robert Douglas, a specialist in the field. This consultants' report makes a contribution to understanding how the various taxes work, including provisions focused on primary production and Landcare. It notes that taxation may not be as efficient, or as cost-effective, as other approaches to encouraging environmental management.
Keywords: Agriculture, Biodiversity, Capital gains tax, Environment, Goods and services tax, GST, Income tax, Land, Landcare, Land degradation, Primary industry, Primary production, Tax, Taxation
JEL Classification: Q
Suggested Citation: Suggested Citation
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